Instructions for Form 6765›(Rev. December 2025)›Specific Instructions
Section C—Current Year Credit
Instruction 6765 — Instructions for Form 6765, Credit for Increasing Research Activities · 2026-10-03 edition · updated 2026-10-04 · United States
Line 27 If the credit on line 13 or 26 (whichever applies) includes amounts paid to employees as wages, and you are claiming a credit for employer differential wage payments based on payments you made to the same employees, enter on line 27 the portion of the credit from Form 8932, line 2, that is attributable to wages that were used to figure the credit on line 13 or 26 (whichever applies).
See Form 8932, Credit for Employer Differential Wage Payments, for more information on the credit.
- Schedule K-1 (Form 1041), Beneficiary’s Share of Income, Deductions, Credits, etc., box 13 (code I).
Line 31
Estates and trusts. Allocate the credit for increasing research activities on line 30 between the estate or trust and the beneficiaries in the same proportion as income was allocated and enter the beneficiaries’ share on line 31.
If the estate or trust is subject to the passive activity rules, include on line 29 any credit for increasing research from passive activities disallowed for prior years and carried forward to this year. Complete Form 8582-CR, Passive Activity Credit Limitations, to determine the allowed credit that must be allocated between the estate or trust and the beneficiaries. For details, see the Instructions for Form 8582-CR.
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